https://www.taxtmi.com/caselaws?id=3604 SC dismissed the appeals, holding the assessee entitled to exemption under s.10(23) as its objects are exclusively charitable and it qualifies as an Act of General Public Utility under s.2(15). The Court found Question B covered by an earlier HC decision which the Revenue did not challenge and thus attained finality; Question B must follow Question A, for which leave had been declined on that basis. Because Question B was already decided by the prior HC ruling, the appeals were dismissed. en-us Tue, 04 Mar 2008 00:00:00 +0530 Wed, 10 Sep 2025 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3604 SC dismissed the appeals, holding the assessee entitled to exemption under s.10(23) as its objects are exclusively charitable and it qualifies as an Act of General Public Utility under s.2(15). The Court found Question B covered by an earlier HC decision which the Revenue did not challenge and thus attained finality; Question B must follow Question A, for which leave had been declined on that basis. Because Question B was already decided by the prior HC ruling, the appeals were dismissed. Case-Laws Income Tax Tue, 04 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3604